ЕФЕКТЪТ ОТ ПРОМЯНАТА НА СТАВКАТА ПО ДДС ВЪРХУ ПОТРЕБЛЕНИЕТО И ИКОНОМИЧЕСКИЯ РАСТЕЖ
THE IMPACT OF THE VAT RATE CHANGES ON CONSUMPTION AND ECONOMIC GROWTH

Author(s): Reneta Roseva
Subject(s): Economy
Published by: Бургаски свободен университет
Keywords: value added tax; economic growth; European Union; consumption; revenues
Summary/Abstract: This paper examines the value added tax, EU directives governing the tax rates in the European Union. The report’s aim is to analyze the main factors influencing the VAT revenues and the effect of changes in the tax on aggregate consumption and economic growth. This report describes three trends that are a consequence of the change in the VAT rate. The first trend is that aggregate demand and economic growth increase / decrease just before the rate changes. The second trend is that their variation is fairly dramatically as soon as vat changed. The third trend is that after the drastic alteration they change gradually

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